Non-Audit Services and Knowledge Spillovers: Evidence from New Zealand

Material TypeArticleLanguageEnglish
TitleNon-Audit Services and Knowledge Spillovers: Evidence from New Zealand Author(S)W. Robert Knechel (Author)
Abstract  New Zealand provides a natural laboratory to test whether knowledge spillovers arise from auditor-provided non-audit services. Unlike prior research, we do not assume constant audit quality but first test whether audit quality varies with auditor-provided non-audit services and audit efficiency. ...Paginationp60–81
SubjectEconomicsDescriptorsEconomics
Journal TitleJournal of Business Finance & Accounting  
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